Dispute resolution and PE in the EU context Francesco Saverio Scandone and Umberto Lorenzi Electrónico
By: Scandone, Francesco Saverio
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Contributor(s): Lorenzi, Umberto.
Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | ESTABLECIMIENTO PERMANENTE | DOBLE IMPOSICION | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | UNION EUROPEA
In:
International Transfer Pricing Journal v. 27, n. 1, January 2020, p. 64-70Summary: This article starts with the analysis of a case of potential double taxation deriving from a tax audit on a dependent agent permanent establishment. Next, it discusses the unilateral and bilateral procedures on dispute resolution to avoid double taxation, and whether and how the EU Directive on Dispute Resolution will address such issue.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/1-11 (Browse shelf) | Available | ITPJ/2020/1-11 |
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Disponible únicamente en formato electrónico.
Resumen.
This article starts with the analysis of a case of potential double taxation deriving from a tax audit on a dependent agent permanent establishment. Next, it discusses the unilateral and bilateral procedures on dispute resolution to avoid double taxation, and whether and how the EU Directive on Dispute Resolution will address such issue.
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